In recent years, the international tax planning strategies of multinationals have become a source of – often heated – debate. This course provides learners with the tools to become fully informed participants in the debate by explaining the foundations and practice of international tax law as well as addressing current developments and the ethical aspects of tax planning.
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莱顿大学
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課程信息
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您將獲得的技能
Tax PlanningInternational TaxationTransfer PricingBase Erosion And Profit Shifting (BEPS)
教學大綱 - 您將從這門課程中學到什麼
週
1完成時間為 9 小時
International tax planning – base case
In this first week, we will start on our journey into the world of international taxation. We will see that the tax planning activities of multinationals have attracted a lot of attention during the past few years. We will examine why planning strategies are now in the public eye, what the public debate is really about and who the key players are. We will also go to the core of international tax planning and build a base case, the elements of which we will study throughout the course.
8 個視頻 （總計 48 分鐘）, 16 個閱讀材料, 3 個測驗
8 個視頻
The Debate6分鐘
Background & key stakeholders5分鐘
The OECD & the EU5分鐘
Introduction base case8分鐘
Optional: Introduction to symbols2分鐘
Interview: Prof. dr. Kees van Raad7分鐘
Introduction to BEPS7分鐘
16 個閱讀材料
Meet the instructor & his team !5分鐘
Course Syllabus5分鐘
How to pass this course & obtain your certificate5分鐘
Welcome to Leiden University5分鐘
Complete our short survey10分鐘
Tips for studying online5分鐘
Being successful in an international virtual learning community5分鐘
Behaving in an academic way5分鐘
Optional: Recording - Public Accounts Committee hearing on taxation of multinational corporations10分鐘
Resources: Media on the international tax planning debate
Required reading30分鐘
Recommended reading
Required reading30分鐘
Database BEPS10分鐘
Video transcripts - module 110分鐘
OECD & UN model tax conventions
2 個練習
Exercise 12分鐘
Base Case20分鐘
週
2完成時間為 4 小時
Design of corporate tax law systems
In this second module, we will start breaking down our tax planning base case. To that end, we will study the design of corporate tax law systems during this module. In the videos and (recommended) reading materials, we analyse the typical design elements of corporate tax law systems.
8 個視頻 （總計 45 分鐘）, 5 個閱讀材料, 4 個測驗
8 個視頻
Taxable base & rate6分鐘
Taxable base & rate: tax havens & preferential tax regimes4分鐘
Taxable base & rate: intercompany dividends & capital gains4分鐘
Taxation of corporate groups5分鐘
Withholding Tax5分鐘
Interview prof. dr. Kees van Raad4分鐘
Advanced Track: Interest deductions and other financial payments6分鐘
5 個閱讀材料
Required Reading30分鐘
Required Reading30分鐘
Recommended Reading
Video transcripts - module 230分鐘
Optional: Local country corporate tax features survey30分鐘
4 個練習
Exercises 1-36分鐘
Exercise 42分鐘
Exercise 52分鐘
Design of corporate tax law systems20分鐘
週
3完成時間為 9 小時
Principles of international taxation & tax treaties
In this third module, we will continue to analyze our tax planning base case. To that end, in module 2, we studied the typical design of corporate tax law systems. In this module, we will look at international aspects of corporate tax law systems (CFC, qualification mismatches). We will also get to the core of international tax law and study double tax treaties.
8 個視頻 （總計 63 分鐘）, 7 個閱讀材料, 4 個測驗
8 個視頻
Hybrid mismatches10分鐘
Introduction to international tax law5分鐘
Double taxation8分鐘
Distributive rules11分鐘
OECD & BEPS5分鐘
Interview prof. dr. Kees van Raad7分鐘
Advanced Track: Hybrid mismatch arrangements & preventing treaty abuse8分鐘
7 個閱讀材料
Recommended reading
Recommended reading
Required reading30分鐘
Optional: OECD BEPS Project - 2013 Initial Report and 2015 Final Reports
Recommended reading
Required reading30分鐘
Video transcripts - module 330分鐘
3 個練習
Exercise 12分鐘
Exercise 22分鐘
Principles of international taxation & tax treaties20分鐘
週
4完成時間為 6 小時
Transfer pricing
In this fourth module, we will be focusing on transfer pricing, a technique which is used to allocate the profits made by a group of companies to the individual group members. Transfer pricing is an area of tax law which is becoming increasingly important. Our study will focus on the basics of transfer pricing: the 'arm's length principle', comparability and transfer pricing methods, but will also address business restructurings and include a case study.
10 個視頻 （總計 53 分鐘）, 8 個閱讀材料, 3 個測驗
10 個視頻
Introduction to transfer pricing and why it is important4分鐘
The arm’s length principle: legal framework5分鐘
Traditional transaction methods5分鐘
Transactional profit methods5分鐘
Business restructuring6分鐘
Apple case7分鐘
Outro - Transfer Pricing1分鐘
Interview Prof. Dr. Kees van Raad8分鐘
Advanced Track - Transfer pricing of intangibles5分鐘
8 個閱讀材料
Required reading30分鐘
Recommended reading
Recommended reading30分鐘
Required reading30分鐘
Recommended reading30分鐘
Recommended reading30分鐘
Required reading30分鐘
Video transcripts - module 430分鐘
3 個練習
Exercise 12分鐘
Exercise 22分鐘
Transfer pricing20分鐘
週
5完成時間為 6 小時
European Union law & fiscal state aid
In this fifth module, we will take a look at the developments in the area of corporate tax planning within the EU, focusing on recent developments and the actions which have been taken within the EU to ensure that international tax planning of multinationals does not negatively affect corporate taxation within its territory. Also, we will discuss the limits which EU tax law places on domestic and international measures to counter aggressive tax planning and BEPS.
9 個視頻 （總計 63 分鐘）, 5 個閱讀材料, 3 個測驗
9 個視頻
Tax competition & tax planning6分鐘
Introduction to state aid law6分鐘
State aid & tax planning6分鐘
Adjustment P/S Directive6分鐘
EU Free Movement Law (I)5分鐘
EU Free Movement Law (II)7分鐘
Interview Prof. Dr. Kees van Raad6分鐘
Advanced track - Draft Commission notice on the notion of state aid8分鐘
5 個閱讀材料
Required reading30分鐘
Required reading30分鐘
Required reading30分鐘
Recommended reading
Video transcripts - module 530分鐘
2 個練習
Exercise 12分鐘
European Union law & fiscal state aid20分鐘
週
6完成時間為 6 小時
Tax planning & ethical dimensions
This sixth and last module will be about the ethical aspects of tax planning. Prof. Douma will be interviewing a number of key stakeholders in the current debate to reflect on what we have learned in the previous modules. In addition, you will find the final exam which will enable you to complete the course.
11 個視頻 （總計 83 分鐘）, 7 個閱讀材料, 2 個測驗
11 個視頻
Interview Pascal Saint-Amans8分鐘
Interview Marlies de Ruiter6分鐘
Interview Paul Morton7分鐘
Interview Antonio Russo9分鐘
Interview Tanja Bender6分鐘
Interview Robert Stack12分鐘
Interview Giuseppe van der Helm13分鐘
Interview prof. dr. Kees van Raad8分鐘
Outro - tax planning & ethical dimensions1分鐘
Advanced Track - BEPS & developing countries5分鐘
7 個閱讀材料
Required reading30分鐘
Optional: pre week 6 survey5分鐘
Optional: post week 6 survey5分鐘
Required reading30分鐘
Recommended reading
Video transcripts - module 630分鐘
Complete our short survey10分鐘
2 個練習
Tax planning & ethical dimensions20分鐘
Final exam
4.9
140 個審閱38%
完成這些課程後已開始新的職業生涯
29%
通過此課程獲得實實在在的工作福利
15%
加薪或升職
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Excellent course. A very good overview of the current international tax issues. It can be quite challenging for a beginner, but still accessible. I strongly recommend to take the time to do it whole.
This is a FIVE STAR course for completeness and structure. Plenty of material available. I really would welcome to be informed by the Leiden University in case of further course on tax subjects.
講師
Prof. Dr. Sjoerd Douma
Faculty of LawInternational Tax Center
關於 莱顿大学
Leiden University is one of Europe's foremost research universities. This prominent position gives our graduates a leading edge in applying for academic posts and for functions outside academia.
Leiden University is the oldest university in the Netherlands. It was founded in February 1575, as a gift from William of Orange to the citizens of Leiden after they had withstood a long siege by the Spanish. Our motto is: Praesidium Libertatis — Bastion of Liberty.
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